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Year of publication
Subject
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Steueroase 1,371 Tax haven 1,332 Welt 567 World 566 Steuervermeidung 392 Tax avoidance 387 Multinationales Unternehmen 372 Transnational corporation 371 Auslandsinvestition 217 Foreign investment 213 Steuerflucht 211 Cross-border tax evasion 201 Corporate taxation 163 Unternehmensbesteuerung 163 Offshoring 154 Auslandsverlagerung 153 Steuerwettbewerb 142 Tax competition 140 Theorie 129 Theory 129 Gewinnverlagerung 128 Income shifting 126 USA 124 United States 123 Internationales Steuerrecht 121 tax havens 121 International tax law 116 Steuerpolitik 104 Tax policy 103 tax haven 101 Finanzplatz 97 Financial centre 96 Tax havens 81 Corporate income tax 73 Körperschaftsteuer 73 Steuerstrafrecht 70 Criminal tax law 69 Geldwäsche 69 EU countries 68 EU-Staaten 68
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Online availability
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Free 603 Undetermined 248 CC license 16
Type of publication
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Book / Working Paper 889 Article 558 Database 2 Journal 2
Type of publication (narrower categories)
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Article in journal 448 Aufsatz in Zeitschrift 448 Graue Literatur 325 Non-commercial literature 325 Working Paper 273 Arbeitspapier 256 Aufsatz im Buch 75 Book section 75 Collection of articles of several authors 36 Sammelwerk 36 Amtsdruckschrift 23 Government document 23 Hochschulschrift 23 Aufsatzsammlung 15 Thesis 14 Konferenzschrift 10 Bibliografie enthalten 7 Bibliography included 7 Conference paper 7 Konferenzbeitrag 7 Ratgeber 7 Conference proceedings 6 Guidebook 5 Handbook 5 Handbuch 5 Article 4 Collection of articles written by one author 4 Reprint 4 Sammlung 4 Lehrbuch 3 Mikroform 3 Textbook 3 research-article 3 Case study 2 Fallstudie 2 Glossar enthalten 2 Glossary included 2 Mehrbändiges Werk 2 Multi-volume publication 2 Systematic review 2
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Language
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English 1,189 German 125 Undetermined 69 French 34 Russian 14 Spanish 8 Italian 4 Polish 4 Croatian 2 Dutch 2 Czech 1 Portuguese 1 Romanian 1 Slovenian 1 Swedish 1 Ukrainian 1
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Author
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Johannesen, Niels 39 Zucman, Gabriel 28 Hines, James R. 27 Janský, Petr 26 Davies, Ronald B. 17 Toubal, Farid 17 Dharmapala, Dhammika 16 Jones, Chris 15 Konrad, Kai A. 15 Temouri, Yama 15 Coppola, Antonio 14 Maggiori, Matteo 14 Schreger, Jesse 14 Weichenrieder, Alfons J. 14 Parenti, Mathieu 13 Alstadsæter, Annette 12 Palanský, Miroslav 12 Schmidt-Eisenlohr, Tim 12 Slemrod, Joel 12 Taylor, Grantley 12 Doggart, Caroline 11 Fuest, Clemens 11 Lejour, Arjan 11 Miethe, Jakob 11 Elsayyad, May 10 Garcia-Bernardo, Javier 10 Gumpert, Anna 10 Hebous, Shafik 10 Martin, Julien 10 Meinzer, Markus 10 Richardson, Grant 10 Schnitzer, Monika 10 Andersen, Jørgen Juel 9 Godar, Sarah 9 Langenmayr, Dominika 9 Palan, Ronen 9 Zeume, Stefan 9 Agrawal, David R. 8 Delatte, Anne-Laure 8 Hampton, Mark P. 8
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Institution
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National Bureau of Economic Research 27 International Monetary Fund 11 International Monetary Fund (IMF) 11 OECD 5 CESifo 3 Crawford School of Public Policy, Australian National University 3 Internationale Vereinigung für Steuerrecht 3 Stiftung Familienunternehmen 3 American Enterprise Institute for Public Policy Research 2 Banker Research Unit 2 FinanzBuch Verlag 2 Großbritannien / Home Office 2 Heinrich-Böll-Stiftung 2 Organisation for Economic Co-operation and Development 2 Saïd Business School, Oxford University 2 Tax Justice Network 2 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 2 Verlag Dr. Kovač 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Zentrum für Europäische Wirtschaftsforschung 2 Australian National University / National Centre for Development Studies 1 Australien / Auditor General 1 Australien / Parliament / House of Representatives / Standing Committee on Finance and Public Administration 1 CCFD-terre solidaire 1 Center for International Development <Cambridge, Mass.> 1 Central Bank of Cyprus 1 Centre d'études prospectives et d'informations internationales (CEPII) 1 Centre for Global Political Economy 1 Commonwealth Secretariat 1 Deloitte, Haskins and Sells 1 Deutschland <Bundesrepublik> / Bundesregierung 1 Edward Elgar Publishing 1 Europarat 1 European Central Bank 1 European Commission / Directorate-General for Economic and Financial Affairs 1 European Conference of Services Specialised in the Fight Against Corruption <4, 1999, Limassol> 1 European Conference of Specialised Services in the Fight against Corruption <4, 1999, Limassol> 1 European Parliament / Directorate-General for Internal Policies of the Union 1 European Regional Science Association 1 European University Institute / Department of Law 1
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Published in...
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CESifo working papers 34 NBER working paper series 28 Working paper / National Bureau of Economic Research, Inc. 21 NBER Working Paper 19 Working paper 19 CESifo Working Paper Series 16 IES working paper 16 CESifo Working Paper 15 International tax and public finance 13 Journal of public economics 13 Working paper / World Institute for Development Economics Research 12 IMF working papers 11 International transfer pricing journal 10 Discussion papers / CEPR 9 IMF Staff Country Reports 9 Working paper series 8 WU international taxation research paper series : research papers 7 Discussion paper / Centre for Economic Policy Research 6 European taxation : official journal of the Confédération Fiscale Européenne 6 National tax journal 6 SEA - Practical Application of Science 6 Asian business & management 5 Economic geography 5 Journal of international economics 5 Kurswechsel : Zeitschrift für gesellschafts-, wirtschafts- und umweltpolitische Alternativen 5 Review of international political economy 5 The accounting review : a publication of the American Accounting Association 5 Asia Pacific business review 4 CREA discussion paper 4 EIU special report 4 Economic modelling 4 Global economy journal : GEJ 4 IMF Working Paper 4 IMF working paper 4 Journal of business research : JBR 4 Journal of international accounting research 4 Review of international political economy : RIPE 4 Tax policy and the economy 4 The journal of corporate finance : contracting, governance and organization 4 Vision : journal of Indian taxation 4
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Source
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ECONIS (ZBW) 1,339 RePEc 51 USB Cologne (EcoSocSci) 36 EconStor 22 Other ZBW resources 3
Showing 1 - 50 of 1,451
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Tax effects on foreign direct investment : just a rerouting
Erokhin, Dmitry - In: The world economy : the leading journal on … 46 (2023) 9, pp. 2808-2834
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362620
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Tax haven welfare and the crackdown on secrecy : evidence from night light emissions
Hoang Ha Nguyen Thi; Weichenrieder, Alfons J. - 2023
Following numerous high-profile international initiatives, tax haven jurisdictions have been nudged into agreeing on tax information exchange. We analyse whether these agreements had measurable effects on the economy of cooperative tax havens. As GDP data are missing for many small tax haven...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014393161
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The real effects of tax havens
Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu - 2023
It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014380767
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The effects of trade liberalization on tax avoidance
Pan, Rui; Zeng, Dao-Zhi - In: International journal of economic theory 19 (2023) 4, pp. 898-932
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014440164
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Intrafirm transactions and tax haven linkages : evidence from Indian manufacturing
Verma, Swati - In: Transnational corporations : investment and development 30 (2023) 2, pp. 137-169
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014364823
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Tax effects on FDI - just a rerouting
Erokhin, Dmitry - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477133
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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens
Woodgate, Ryan - In: European journal of economics and economic policies : … 20 (2023) 3, pp. 491-514
This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the 'export platform FDI-led' growth model and the 'tax haven FDI-led' growth model. The former is driven by the growth of the exports of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014516136
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Hidden havens : state and local governments as tax havens?
Agrawal, David R. - 2023
An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014319202
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The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?
Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - In: Cogent business & management 10 (2023) 1, pp. 1-25
The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014452161
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Investment in tax haven jurisdiction by Indian MNCs : a conceptual study
Shanmugam, Velmurugan Palaniappan; Arunima, P. - In: IIMT journal of management 2 (2025) 1, pp. 26-44
Purpose - This study aims to understand the investments made by Indian MNCs in different tax havens to optimize their tax liabilities. The study also aims to provide insights into the conceptual framework of such practices, highlighting potential benefits and risks and providing policy...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397719
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Pennies from haven: wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012878969
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Profit-shifting behaviour of emerging multinationals from India
Das, Khanindra Ch. - 2022
This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012887969
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013284087
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012822021
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Modern tax havens : the experience of European countries
Kosenkova, Yulia; Chernov, Sergei; Shestak, Viktor - In: Montenegrin journal of economics 18 (2022) 4, pp. 61-70
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013428865
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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens
Woodgate, Ryan - 2022
This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the "export platform FDI-led" growth model and the "tax haven FDI-led" growth model. The former is driven by the growth of the exports of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013463757
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Hide-seek-hide? : on the effects of financial secrecy
Janský, Petr; Palanská, Tereza; Palanský, Miroslav - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191308
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024
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Could country-by-country reporting increase profit shifting?
Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197961
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A new map of world FDI : estimating sources and pathways of offshore investment in major developed and developing economies
Haberly, Daniel - 2024
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Offshore finance and corruption in oil licensing
Marcolongo, Giovanna; Zambiasi, Diego - In: Energy economics 137 (2024), pp. 1-15
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015181849
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Revenue losses from corporate tax avoidance : estimations from the UNUWIDER Government Revenue Dataset
Chiari, Alessandro - In: Review of development economics : an essential resource … 28 (2024) 2, pp. 600-629
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532428
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The long way to tax transparency: lessons from the early publishers of country-by-country reports
Godar, Sarah; Aliprandi, Giulia; Faccio, Tommaso; … - In: International Tax and Public Finance 31 (2024) 2, pp. 593-634
In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs’...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371282
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Chinese companies in tax havens
Noked, Noam; Wang, Jingyi - In: Journal of international economic law 27 (2024) 3, pp. 521-537
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015340217
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Automatic for the (tax) people : information sharing and cross-border investment in tax havens
Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332808
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Offshore Data Leaks and Tax Enforcement in Developing Countries
Bachas, Pierre - 2024
The past decade has witnessed a rapid increase in data leaks from tax havens, spanning from the Luxembourg Leaks to revelations in the Panama and Pandora Papers. While these leaks often prompt political investigations into politicians with offshore accounts and calls from civil society for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582047
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Unintended consequences of money-laundering regulations
Colella, Fabrizio; Maskus, Keith E.; Peri, Alessandro - 2024
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IMF programs and financial flows to offshore centers
Aiyar, Shekhar; Patnam, Manasa - 2024
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Money laundering governance and income shifting : evidence from Australian financial institutions
Eulaiwi, Baban; Khalaf, Nihad Shareef; Al-Hadi, Ahmed; … - In: Economic modelling 132 (2024), pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014547970
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
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Offshore tax evasion in developing countries : evidence and policy discussion
Johannesen, Niels - 2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
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Profit-shifting elasticities, channels, and the role of tax havens : evidence from micro-level data
Merlo, Valeria; Wamser, Georg - 2024
This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514815
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FDI and income inequality in tax-haven countries : the relevance of tax pressure
Soto, Gonzalo; Jardón, Carlos M.; Martinez Cobas, Xavier - In: Economic systems 48 (2024) 1, pp. 1-15
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From tax havens to cryptocurrencies : secrecy-seeking capital in the global economy
Ylönen, Matti; Raudla, Ringa; Babic, Milan - In: Review of international political economy 31 (2024) 2, pp. 563-588
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Unfollow the money : mapping the micro agents of international tax
Stausholm, Saila; Garcia-Bernardo, Javier - In: Review of international political economy 31 (2024) 4, pp. 1197-1219
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Tax havens and cross-border licensing with transfer pricing regulation
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - In: International tax and public finance 31 (2024) 2, pp. 333-366
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056369
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The long way to tax transparency : lessons from the early publishers of country-by-country reports
Godar, Sarah; Aliprandi, Giulia; Faccio, Tommaso; … - In: International tax and public finance 31 (2024) 2, pp. 593-634
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056384
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Tax havens and tourism : the impact of the Panama papers and the crowding out of tourism by financial services
Cao, Zheng; Jones, Chris; Temouri, Yama - In: Journal of travel research : a quarterly publication of … 63 (2024) 4, pp. 841-857
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Where do multinationals locate profits : evidence from country-by-country reporting
Boukal, Tomáš - 2024
Multinational enterprises are increasingly using offshore locations to pay lower taxes on their profits. This behavior has distortive effects on the global economy, as the concentration of multinational activities mirrors global tax patterns. In this paper, I exploit the OECD country-by-country...
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Tax competition effects of a minimum tax rate : empirical evidence from German municipalities
Büttner, Thiess; Poehnlein, Maximilian - In: Journal of public economics 236 (2024), pp. 1-27
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Taxation of MNE profits in an R&D driven economy : beneficial tax havens and minimum taxes
Lüttmann, Malte - In: The world economy : the leading journal on … 47 (2024) 9, pp. 4061-4087
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015115011
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Do tax havens affect financial management? : the case of U.S. multinational companies
Chiari, Alessandro - 2024
This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense use of share buybacks and with improvement in management's ability to generating revenues. I find that MNCs' more intensive tax haven subsidiary use is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015044941
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Could country-by-country reporting increase profit shifting?
Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024
Since 2016, Country-by-Country reporting has provided tax authorities with detailed information about multinationals’ worldwide activities. It has been hailed as a game-changer for corporate taxation, enabling tax authorities to target multinational firms with high profits in tax havens. We...
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A comparison between traditional and knowledge input output tables
Davies, Ronald B.; Yang, Guohao - 2024
Input-Output tables have become the workhorse data structure when considering global supply chains since, by definition, they measure how production in one countrysector is linked to that in another via trade in intermediate inputs. What traditional input-output tables miss, however, is the role...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468905
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The geography of capital allocation in the euro area
Beck, Roland (contributor); Coppola, Antonio (contributor);  … - European Central Bank - 2024
Assessing European financial integration has proved difficult because of complex financial intermediation activities carried out in some European financial centres (Ireland, Luxembourg, and the Netherlands) whose scale has grown enormously over time. We refer to these three countries as "onshore...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015322348
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Cross-border regulatory cooperation and corporate tax avoidance
Yu, Miao; Hsieh, Chih-Chieh Chris; Tsang, Albert - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 157-179
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A transaction cost model of tax-motivated income shifting into dot-sized tax havens and an empirical examination of e-commerce effects
Chen, Chao; Harris, David Garland; Shi, Linna; Zhou, Nan - In: Journal of international accounting research 23 (2024) 3, pp. 29-49
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Tax havens and transfer pricing strategies : insights from emerging economies
Fonseca, Peter Vaz da; Jucá, Michele Nascimento; … - In: Thunderbird international business review 66 (2024) 3, pp. 301-320
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532176
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How does market-based governance influence sustainable tax behaviour? : evidence from tax haven utilisation and tax avoidance
Tjondro, Elisa; Tjaraka, Heru - In: International journal of sustainable economy : IJSE 16 (2024) 1, pp. 45-66
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IPOs and corporate taxes
Dobridge, Christine; Lester, Rebecca; Whitten, Andrew - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012704842
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